Civic Intelligence

Hokmah Theological College & Seminary

EIN 95-4840393 • 501(c)3 • Los Angeles, CA

Profile

To provide students with christian education

21809 Paul AveLos Angeles, CA 90503
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

41st percentile

-1.9%

Higher net margin than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

27th percentile

-28%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

15th percentile

-59%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$660

Down $260 (-28%) from 2013

Liabilities

Flat

$0

Flat from 2013

Net Assets

Down

$660

Down $260 (-28%) from 2013

Operations
Liabilities / Revenue62nd percentileNet Margin41st percentile

Revenue

Down

$13,735

Down $19,862 (-59%) from 2013

Expenses

Down

$13,995

Down $18,682 (-57%) from 2013

Net Income

Down

-$260

Down $1,180 (-128%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0K$500$0Assets 2010: $0Liabilities 2010: $0Net Assets 2010: $02010Assets 2011: $0Liabilities 2011: $0Net Assets 2011: $02011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $920Liabilities 2013: $0Net Assets 2013: $9202013Assets 2014: $660Liabilities 2014: $0Net Assets 2014: $6602014

Highlighted filing

2014

Assets$660
Liabilities$0
Net Assets$660
Open 2014 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KExpenses 2010: $56,6182010Expenses 2011: $34,4752011Revenue 2012: $27,881Expenses 2012: $27,684Net Income 2012: $1972012Revenue 2013: $33,597Expenses 2013: $32,677Net Income 2013: $9202013Revenue 2014: $13,735Expenses 2014: $13,995Net Income 2014: -$2602014

Highlighted filing

2014

Revenue$13,735
Expenses$13,995
Net Income-$260
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$660
Liabilities
$0
Net assets
$660
Revenue
$13,735
Expenses
$13,995
Net income
-$260
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Summary only. Only limited summary data is available for this year.$0.66$0.00$0.66$13.7$14.0$0.26
2013Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$33.6$32.7$0.92
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$27.9$27.7$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$34.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$56.6
Latest Detailed Filing

The latest 2014 filing currently has summary financial data only. Showing the latest detailed filing from 2013 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 22, 2014
Return Version
2013v3.1
Gross Receipts
$33,597
Mission and Program Overview

Mission

To provide students with christian education

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$920-
Total Assets$0$920▲ $920
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$920▲ $920
Total Liabilities and Net Assets / Fund Balance$0$920▲ $920
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Kyong Ye LeeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$33,597
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$5,896--$5,896
Conferences and Meetings$2,901--$2,901
Fees for Services Accounting$1,777--$1,777
Other Expenses$1,195--$1,195
Total Functional Expenses$32,677$0$0$32,677
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

EIN
95-4840393
Phone
2133810191

Signing Officer

Name
Kyong Ye Lee
Title
President
Phone
2133810191
Signed
2014-02-22

Organization Details

Principal Officer
Kyong Ae Lee
Formed
2003
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Preparer
Andrew J Ahn
Phone
2136323600
Raw XML Appendix212 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ProgramServicesAmt011063
IRS990/OtherExpensesGrp/ProgramServicesAmt15923
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum02133810191
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-03-01T13:33:37-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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